Part II. Ordinary Dividends

You may have to file Form 5471 if, in 2025, you were an officer or director of a foreign corporation. You may also have to file Form 5471 if, in 2025, you owned 10% or more of the total (a) value of a foreign corporation’s stock, or (b) combined voting power of all classes of a foreign corporation’s stock with voting rights. For details, see Form 5471 and its instructions at IRS.gov/Form5471 .

Line 5.

Report on line 5 all of your ordinary dividends. This amount should be shown in box 1a of your Forms 1099-DIV or substitute statements.